我国会计人才技能结构供需失衡:现状与对策

Disequilibrium of Supply and Demand on the Skill Structure of Chinese Accountant Talents： Present Situation and Strategy

本文在现有文献与研究成果的基础上，立足于我国当前的经济发展和市场环境，从会计人才供给（会计人才培养）和人才需求（会计人才就业）两个角度，综合运用问卷调查、实地访谈、实证检验等多种方法，考察我国会计人才技能结构的供需均衡状况，并从供、需双向探讨会计人才技能结构供需失衡的根源，在此基础上有针对性地提出供需双向的对策建议，以实现会计人才技能结构的供需均衡与和谐发展。

Based on the present literatures and Chinese economic development market environment, this paper used the questionnaire survey, on-the-pot investigation and empirical research methods to study the disequilibrium of supply and demand on the skill structure of Chinese accountant talents from the view of supply and demand of talents. Then it analysed the reasons of the above phenomenon. Finally the authors put forward several innovational suggestions about how to keep the equilibrium of supply and demand of Chinese accountant talents.